In effect
Scope
Arizona Revised Statutes section 41-1519 says that from and after 31 August 2013, tax relief is allowed for the owner or operator of a computer data center certified under the section, and the same relief is allowed for qualified colocation tenants. All tax relief applies during the qualification period. For an owner or operator, the qualification period begins on the certification's effective date and expires at the end of the tenth full calendar year after the calendar year of that date, or the twentieth full calendar year if the center is a sustainable redevelopment project. The section requires an application to the Arizona Commerce Authority and states investment conditions. It does not say that every computer facility in Arizona is certified.
Dates
- Effective
- No single effective day is stated
- Scheduled expiration
- None scheduled
- Completion condition
- Tax relief applies during each certification's qualification period. The opened section measures that period as ten full calendar years, or twenty for a sustainable redevelopment project. It does not state one statewide repeal date.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026
- Issuing authority
- Arizona Legislature
Summary
Arizona Revised Statutes section 41-1519 allows tax relief for a certified computer data center and its qualified colocation tenants from and after 31 August 2013. The opened definition of qualification period gives an owner or operator ten full calendar years after the certification year, or twenty full calendar years if the center is a sustainable redevelopment project. Those are per-certification periods, so this record does not store a single program expiration. A 2026 session-law pause on new applications is a separate record and is not recorded here as a repeal of section 41-1519. The phrase "from and after 31 August 2013" is quoted rather than converted into a different calendar day.
What this does not establish
- The official view page says the Arizona Revised Statutes text is published by Thomson Reuters. The page that was opened is the Legislature's document view of section 41-1519.
- This section does not, by itself, state the 2026 pause on new applications. That pause is the separate Chapter 140 record.
- A certification can be revoked under the section. This record does not find that any named center was revoked.
Unresolved questions
- How the Arizona Commerce Authority has applied the new-application pause to a center certified before 1 July 2026 was not decided from section 41-1519 alone.
- The investment thresholds for counties above and below 800,000 people are in the section and are not restated as a finding about a named project.
Relationships
Supersession means a later instrument replaces the earlier legal effect. A later implementation or a related letter is not treated as a replacement unless the record says so.
- Related, not a replacement az-chapter-140-new-certificate-pause
Sources
https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm